Federal Taxation credit: 2 or

4 Hours

Introduction to historical and conceptual as well as applied material in the accounting area of federal taxation; emphasizes the provisions of the tax law relevant to accounting measurement methods. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B). Credit is not given for both ACCY 505 and ACCY 312 . Prerequisite: Enrollment in graduate degree program or consent of department.